(a) A tax on the use, storage, or consumption of a taxable item in Puerto Rico shall be imposed, collected, and paid at the rates established in this section.(b) The tax rate shall be five point five percent (5.5%) of the purchase price of the taxable item; provided that, as of February 1 st, 2014, the tax rate shall be six percent (6%) of the sales price of the taxable item and combined transactions. History —Jan. 31, 2011, No. 1, § 4020.02, retroactive to Jan. 1, 2011; Feb. 1, 2014, No. 18, § 3, eff. Feb. 1, 2014.
Puerto Rico Legal Code